Research on the Integration Path of Enterprise Management Accounting and Financial Accounting: Taking Construction Enterprises as an Example

The rapid pace of economic globalization has presented both unprecedented opportunities and challenges for the construction industry.Management accounting and financial accounting,as integral components of enterprise management,play indispensable roles in the development of construction companies.While both disciplines possess distinct characteristics,the evolving business landscape necessitates a more integrated approach.By combining the strengths and values of both,construction companies can gain valuable insights and make informed decisions.This paper delves into the concepts of management accounting and financial accounting,explores the feasibility of their integration within construction companies,and provides recommendations for implementation to foster sustainable development.The insights and strategies presented in this paper can serve as a valuable reference for other construction companies seeking to optimize their management and operations.

Transparent and Accountable Training Data Sharing in Decentralized Machine Learning Systems

In Decentralized Machine Learning(DML)systems,system participants contribute their resources to assist others in developing machine learning solutions.Identifying malicious contributions in DML systems is challenging,which has led to the exploration of blockchain technology.Blockchain leverages its transparency and immutability to record the provenance and reliability of training data.However,storing massive datasets or implementing model evaluation processes on smart contracts incurs high computational costs.Additionally,current research on preventing malicious contributions in DML systems primarily focuses on protecting models from being exploited by workers who contribute incorrect or misleading data.However,less attention has been paid to the scenario where malicious requesters intentionally manipulate test data during evaluation to gain an unfair advantage.This paper proposes a transparent and accountable training data sharing method that securely shares data among potentially malicious system participants.First,we introduce a blockchain-based DML system architecture that supports secure training data sharing through the IPFS network.Second,we design a blockchain smart contract to transparently split training datasets into training and test datasets,respectively,without involving system participants.Under the system,transparent and accountable training data sharing can be achieved with attribute-based proxy re-encryption.We demonstrate the security analysis for the system,and conduct experiments on the Ethereum and IPFS platforms to show the feasibility and practicality of the system.

Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China

As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.

Accountable capability improvement based on interpretable capability evaluation using belief rule base

A new approach is proposed in this study for accountable capability improvement based on interpretable capability evaluation using the belief rule base(BRB).Firstly,a capability evaluation model is constructed and optimized.Then,the key sub-capabilities are identified by quantitatively calculating the contributions made by each sub-capability to the overall capability.Finally,the overall capability is improved by optimizing the identified key sub-capabilities.The theoretical contributions of the proposed approach are as follows.(i)An interpretable capability evaluation model is constructed by employing BRB which can provide complete access to decision-makers.(ii)Key sub-capabilities are identified according to the quantitative contribution analysis results.(iii)Accountable capability improvement is carried out by only optimizing the identified key sub-capabilities.Case study results show that“Surveillance”,“Positioning”,and“Identification”are identified as key sub-capabilities with a summed contribution of 75.55%in an analytical and deducible fashion based on the interpretable capability evaluation model.As a result,the overall capability is improved by optimizing only the identified key sub-capabilities.The overall capability can be greatly improved from 59.20%to 81.80%with a minimum cost of 397.Furthermore,this paper also investigates how optimizing the BRB with more collected data would affect the evaluation results:only optimizing“Surveillance”and“Positioning”can also improve the overall capability to 81.34%with a cost of 370,which thus validates the efficiency of the proposed approach.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

Research on the Application of Artificial Intelligence in Management Accounting Decision Support Systems

The rapid development of the digital economy,driven by artificial intelligence(AI),is profoundly transforming traditional accounting practices and business models.The emergence of innovative models such as“wisdom+accounting”and“wisdom+financial sharing”has opened new avenues for enhancing enterprise decision-making support systems.This paper delves into the application of AI technology in accounting,examining its practical implementation and associated challenges.To mitigate potential risks arising from technological advancements,enterprises should establish robust and efficient intelligent financial systems.Additionally,organizations should foster a mindset of change within their accounting teams,improve the application of management information systems,strengthen internal control mechanisms,and continuously upgrade intelligent accounting software.Financial managers must adapt to the evolving landscape and proactively adjust their career paths and development strategies.

Assessing Financial Management Practices and Accounting Mechanisms in Agricultural Cooperatives:A Case Study From Nepal

The study focuses on assessing the financial management practices and accounting mechanisms in agricultural cooperatives in Tulsipur Sub-Metropolitan,Dang District,Nepal with a focus on understanding their implications for financial performance and organizational effectiveness.The sample size of total cooperatives(n=46)was divided into Savings and Credit Cooperatives(n=18)and Multipurpose Cooperatives(n=28),respectively,with a total number of respondents(n=138)categorized into managing directors,employees,and general members.Using a mixed-methods approach that combines quantitative analysis of financial data with qualitative insights gathered through interviews and surveys,the study emphasizes the importance of modern financial practices,improved reporting mechanisms,and relevant staff training for long-term sustainability.Recommendations include the integration of criteria and evaluation tools to assess cooperative performance,with Hamro Pahunch Multipurpose Cooperative identified as a high performer.Emphasizing the need for robust financial management strategies to navigate the complexity of the agricultural sector,manage risks,and achieve sustainable development,the study notes frequent preparation of financial management reports on a monthly and annual basis,and predominantly annual accounting management.Most cooperatives are using computerized models to present financial positions,but face challenges such as lack of marketing infrastructure,cooperative skills,and technical support.Ultimately,the study advocates for educating policy makers,cooperative leaders,practitioners and stakeholders on the role of effective financial management and accounting in enhancing the resilience,expansion and socio-economic impact of agricultural cooperatives,thereby fostering their long-term prosperity and viability as drivers of rural development and empowerment.

The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation

IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.

Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data

Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.

An Analysis of the Correlation between Employee Compensation Policies and Operating Performance of Accounting Firms

This paper aims to explore the impact of compensation for employees of different ranks on the overall operating performance of accounting firms(hereinafter referred to as firms)and operating performance of the business markets,and provide reference for decision making by firm managers on employee compensation.The results show that 1)judging by overall operating performance,a firm’s income from professional practice increases as the average annual salary of partner accountants,manager-level heads,professional team heads and professional assistants increases,or the proportion of employees with the CPA qualification rises;the number of cases entrusted to a firm increases as the average annual salary of partner accountants and professional assistants increases,or the proportion of employees with the CPA qualification rises;2)judging by the operating performance of business markets,the income from tax service,management consulting,business registration and other business lines increases as the average annual salary of partner accountants and professional team heads rises;the income from public issue of certification documents,tax service and business registration and other business lines increases as the average annual salary of professional assistants rises;a higher proportion of employees with the CPA qualification has a positive impact on the income from management consulting;3)the shorter the firm age,and the greater the firm size,the better the firm’s overall operating performance.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.

Analysis of Internal Control Management Problems in Hospital Finance and Accounting

This paper outlines the internal control management of hospital accounting and finance,introducing its concept,importance,and objectives.It then analyzes the problems existing in the internal control management of hospital accounting and finance,including an unsound management system,insufficient system implementation,inadequate risk assessment and control capabilities,poor information communication,weak internal supervision,and uneven personnel quality.The reasons for these problems are also analyzed,including outdated management concepts,irrational organizational structures,imperfect training and incentive mechanisms,low levels of information technology,and changes in the external environment.This paper proposes improvement measures for the internal control management of hospital accounting,including enhancing the management system,strengthening system implementation,improving risk assessment and control capabilities,enhancing the information communication mechanism,strengthening internal supervision,improving personnel quality,advancing information technology,and adapting to changes in the external environment.

数字经济背景下高校大数据与会计专业课程思政建设研究

在数字经济背景下,企业正面临着数字化转型,大数据与会计专业课程思政建设也需与时俱进。伴随新质生产力的发展,企业对财会人才的需求逐渐由核算向管理型转变,企业对财会人才的综合素养,也提出了更高的要求。本文将针对目前高校大数据与会计专业课程思政建设中存在的对课程思政的认识与重视不够、思政元素挖掘与建设不深、思政元素融入与实践性不强等问题,提出以立德树人为根本任务,构建“一模式、三聚焦、三协同”的“一三三”思政育人体系,并探讨对应的建设保障机制,以期更好地推进数字经济背景下大数据与会计专业课程思政建设与发展。

商业银行数字化与企业杠杆操纵

数字技术的发展和应用正在重塑金融行业的业务与服务模式,数字化已经成为商业银行新的发展战略。基于中国246家商业银行及2567家A股上市公司2013—2022年数据,探究了商业银行是否可以通过数字化来降低企业杠杆操纵行为,并深入分析其作用机制。研究发现,商业银行数字化能够显著抑制企业的杠杆操纵行为,其中管理数字化对企业杠杆操纵的抑制作用更强。提高企业长期贷款水平、降低融资成本、提高内部治理水平、减少银行对企业会计信息依赖是商业银行数字化影响企业杠杆操纵行为的主要机制。进一步分析表明,该抑制作用在资本市场融资能力强、成长性高及中小企业中更为明显。通过对商业银行数字化微观纠偏功能的研究,不仅从新视角揭示商业银行数字化对企业杠杆操纵行为的影响路径,也为进一步挖掘商业银行数字化意义提供新证据。

混合交易模式下电力系统全环节碳排放核算方法

随着电力市场交易体制的不断完善,交易模式更加多样化,呈现双边交易与联营交易共存的混合交易模式。而现有碳排放核算方法并不适用于所有交易模式,对于双边交易模式,尤其是绿色双边交易,“就近供电,比例共享”的分摊方法不满足“双边”特点,清洁能源电厂的低碳效益不能准确分配给与其签订双边交易的用户。该文通过分析不同电力交易模式下碳排放流特点,建立同时考虑双边交易和联营交易混合的全环节碳排放核算方法。首先,根据源侧燃煤和燃气发电机组的工作原理,基于效率超过Transformer的长时序预测方法 Informer模型建立其动态碳排放因子模型;然后,基于电力潮流将双边交易建模为源-荷间最大碳流溯源问题,并基于最大流理论实现考虑输电损耗的碳流率核算和分摊;进而对于包含双边交易和联营交易的混合交易模式,构建图与补图关系,提出用户碳流率核算方法和网损碳流率分摊方法,实现电力系统全环节碳排放核算。最后,采用IEEE14节点系统算例证明,所提核算方法对考虑传输损耗的双边、联营混合交易模式具备合理性和公平性。

管理会计与财务会计在企业财务管理中的应用探析

管理会计与财务会计作为企业财务管理的核心要素,正在深刻影响现代企业的经营决策和价值创造过程,成为推动企业财务管理现代化的重要引擎。企业财务管理是实现企业可持续发展和价值最大化的关键领域,探究管理会计与财务会计在企业财务管理中的应用路径,对提升企业综合竞争力具有重要意义。当前,企业财务管理的现代化发展还面临着诸多现实挑战。因此,应在厘清管理会计与财务会计协同应用对企业财务管理影响的内在机理基础上,通过完善财务管理制度体系、构建集成化的财务信息系统、加强复合型财务人才培养和优化企业财务管理环境等举措,为管理会计与财务会计在企业财务管理中的有效应用探索切实可行的实现路径。

“莫言”微信公众号的莫言媒介形象建构

我国首位诺贝尔文学奖获得者莫言开通微信公众号,这是一个里程碑式的文学事件。莫言充分利用新媒体赋权,由被动“他塑”实现主动“自塑”,娴熟运用文字、表情包、音频、视频等多维文本符号,在微信公众号的书写中建构自我展示的公共空间,建构多元立体、有别于以往传统媒介形塑、广受网民尤其是年轻人喜爱的全新公共媒介形象。这不仅有助于破除传统媒介的刻板塑造,维护与读者的交往黏性,同时能够突破文学传播场域,实现象征资本的置换,推动流量经济变现。莫言媒介形象自我建构实践表明,作家可以顺应新媒体时代需要,在保持个体特色的同时彰显自己独特的优势和社会影响力。

江西省首单水土保持生态产品交易价值核算主要做法及探讨

2024年12月10日,江西省上饶市广丰区祝家坞马家柚基地水土保持生态产品交易在南昌签约成交,这是江西省推动水土保持生态产品价值实现的第一单交易,是贯彻落实《关于建立健全生态清洁小流域水土保持生态产品价值实现机制的意见》在全国的率先突破,对进一步拓宽“两山”转化的水土保持新路径、推动“两山”理念指导发展水土保持新质生产力提供了实践案例。以本次交易为例,阐述了水土保持生态产品价值核算的主要做法:①研究确定生态产品价值核算基本原则与技术路线;②全面查清项目区概况及水土保持措施现状;③依规研判确定生态产品价值核算指标;④调查研判生态产品功能量与其单价;⑤核算生态产品价值量。为增加生态产品价值核算的科学性和可靠性,提升生态产品价值市场化实现程度,在下一步工作中应注意坚持合规性、客观性、可比性的原则,全面调研掌握项目实际情况,分析和确定生态产品类型及其价值核算的指标与功能量、单价,保证核算所得价值量科学、合理。